To provide a building material having a sufficient warm-touch effect (avoiding chill and hot touch) and preventing fracture or the like of a mating material.

A floor tile as a building material includes a base part 11 made of a ceramic and a sponge layer 14 which is spongy. The sponge layer 14 has innumerable hollow particles 2 as cores which particles 2 are connected by a skeleton 14a of a matrix to form a three-dimensional net-like structure or a sponge structure. Voids 14b are secured also in the skeleton 14a.